(5)All the documents received from the driver or other person in charge of the vehicle, boat or animal under sub-section (3) and the record of the substance of enquiries prepared under sub-section (4) shall be forwarded by the officer-in-charge of the check-post or barrier to the Sales Tax Officer concerned, and thereupon such Sales Tax Officer shall, if he has reason to believe that such evasion has taken place, take such action as he considers necessary to prevent the evasion of tax.
